NY IT-2105.9 penalty calculation ignoring quarterly estimated tax payments made on IT-201line 75 in required withholding

[WmRCohen2]

NY IT-2105.9 penalty calculation ignoring quarterly estimated tax payments made on IT-201line 75 in required withholding per period and is not allowing quarterly payments made to be included in IT-2105.9 line 26, therefore line 26 is only including withheld tax and not including estimated tax paid as per form instructions.